Taxation and Price

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Tax Gap of Heated Tobacco Products in Belgium

Heated tobacco is not explicitly defined in the tax code. This model assumes that Belgium applied the gross excise tax rate for “other smoking tobacco,” which includes both specific and ad valorem components:

• Ad valorem excise: 31.5% of the retail sales price (RSP)
• Specific excise: EUR 93.4261 per kg
• Minimum excise of EUR 172.1098 per kg

Belgium’s cigarette excise tax is also a mixed system with a minimum excise duty. Currently, it includes:

• Ad valorem excise: 37.04% of the RSP
• Specific excise: EUR 114.2072 per 1000 cigarettes
• Minimum excise: EUR 261.6346 per 1000 cigarettes

Sources:

• Europe Commission
• Administration Générale des Douanes et Accises (Customs and Excise Administration)

 Last updated Sept. 1, 2023